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2024 (12) TMI 1043 - HC - CustomsChallenge to SCN on the ground that there has been a delay of more than 12 years in adjudication of the show cause notices - HELD THAT - On a query being raised to the learned counsel for the Respondents whether they had intimated the Petitioner about the show cause notices being kept pending on account of the decision of the Supreme Court in Canon India Private Limited 2021 (3) TMI 384 - SUPREME COURT , it is informed that same was not informed. In any case, the decision of the Supreme Court in Canon India Private Limited was rendered in the year 2021 which is almost after 10 years from the date of show cause notices. Therefore, even this ground cannot be accepted. There is no other justification given by the Respondents for not adjudicating the show cause notices for more than 10 years. Following the decision of the Coordinate Benches relied upon by the Petitioner and this Bench in the absence of any justification for delay in adjudication of the show cause notices, the show cause notices dated 20 October 2011 and 6 August 2012 are quashed and set aside. Petition disposed off.
Issues: Delay in adjudication of show cause notices.
The judgment concerns a petition challenging show cause notices dated 20 October 2011 and 6 August 2012 due to a delay of over 12 years in their adjudication. The petitioner relied on various decisions, including Coventry Estates Pvt. Ltd. vs. The Joint Commissioner CGST and Central Excise, to support their argument that such delays render the notices bad in law. The respondents, represented by Mr. Adik, attempted to justify the delay by citing the decision in Canon India Private Limited vs. Commissioner of Customs. However, it was revealed that the petitioner was not informed about the pending adjudication due to this decision. The court noted that the Canon India Private Limited decision was rendered in 2021, almost ten years after the issuance of the show cause notices, and found no other justifications for the delay. Consequently, in line with previous decisions, the court quashed and set aside the show cause notices dated 20 October 2011 and 6 August 2012, ultimately disposing of the writ petition without any costs.
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